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08/05/2026

We are delighted to announce that Bruno Nunes has been officially appointed by the Asian Hockey Federation (AHF) as the Chair Jury of Appeal at the 20th Asian Games (Aichi-Nagoya 2026).

As Asia’s premier multi-sport event, the 20th Asian Games will see the Hockey competitions take place from September 18 to October 3, 2026, in Hanshinbara City, Gifu Prefecture. As a seasoned lawyer, Bruno brings extensive expertise in sports law and dispute resolution, along with rich experience in supporting major international sporting events. With a strong commitment to fairness and integrity, he will lead the Appeals Committee, providing critical legal oversight to ensure the competitions are conducted equitably and smoothly.

This prestigious appointment recognizes Bruno’s many years of outstanding contributions to sports law and reflects the Asian Hockey Federation’s high confidence in his/her professional capabilities and international perspective.

We are confident that under Bruno’s leadership, the Appeals Committee will deliver professional, impartial, and efficient service, contributing significantly to the overall success of the Hockey events at the Asian Games.

Thank you all!

07/05/2026

We are extremely pleased to announce that BN Intellectual Property Services has been ranked as Tier 1 by 2026 Asia IP Trademark Survey Rankings after months of research and feedback from counsel, clients and other relevant entities.

For details, please click here:
https://ow.ly/4kXI50YVp2X

We have been providing all-around services to our global clients since 2006 and this award represents a huge incentive to keep pushing for better, faster and more efficient services.

Thank you all!

06/05/2026

Tax liability issues in regard to a leased property

The registered owner of the property/building needs to pay Property Tax on the revenues generated (or presumed generated) by the lease of their urban building property. If the property is not leased the Macau Finance Services Bureau will define the rental value of each property and tax accordingly

When the property is leased, the annual income considered for Tax Property purpose will be the amount of the rent paid. When the property is not leased, the annual income considered for tax purpose is the valuation of the property as if it was rented.

For the lease properties the property tax rate is 16% on the rent charged. For the non-leased properties the property tax rate is 10% on the rental income that would be generated if the properties had been leased.

A storage services agreement is not a lease agreement and Property Tax is not applicable.

This article does not represent legal advice and cannot be construed as such. Please contact an attorney to obtain guidance on these matters.

BN Lawyers
Avenida da Praia Grande, n.os 309-315, Nan Yue Com. Ctr. 7.o andar B-C, Macau
+853 28331808
[email protected]
www.bnlawmacau.com

04/05/2026

Macau SAR is a sought-after global destination for luxury tourism, attracting affluent travelers from around the world. The region’s renowned luxury resorts, casinos, and high-end shopping malls create a conducive environment for luxury brands to thrive.

Established in Macau in 2006, with offices in Portugal and a support office in China and one for IP filings in Singapore. We’re qualified to deliver corporate services quickly, efficiently, and reliably to Luxury Brands.

Our AI and automated systems aid us in company incorporation, corporate matters, intellectual property rights, licensing, permits, and personal matters such as immigration, residency, and real estate. Our services are available across continents – helping clients to incorporate with ease in Macau, Portugal, and Singapore.

We are the Macau and Portuguese business law firm you need to expand overseas. Our policies and procedures are perfectly suited to help you excel in the global business sphere. We specialize in providing efficiency – as our team delivers service at an unparalleled speed. Most importantly, we give our clients certainty in a world that is constantly.

If you would like to know more information about Labour Law, please check here: https://ow.ly/AbEf50Ryg2Y

This article does not represent legal advice and cannot be construed as such. Please contact an attorney to obtain guidance on these matters. If you have questions regarding this, you can also contact us at +85328331808 or [email protected]

24/04/2026

An overseas company providing services in Macau to a Macau company needs to registered itself in the Macau Tax Bureau by filing the M1 Form and providing the local company with a copy of such filing, or it risks not being paid.

If the overseas company has several contracts with several local companies, then an M1 Form must be filed for each company to whom the services are provided.

The overseas company can provide training, direction, and technical assistance to the local company. Worthy of notice is that if it is not possible for the Overseas Company to retain local Macau residents to provide such services then the law allows the overseas company to use their own staff in Macau without the need for work permits. This exception is limited to 45 days (consecutive or not) for each period of 6 months.

In order to comply with the law, a log must be made to register the days in which the overseas worker provided services.

This article does not represent legal advice and cannot be construed as such. Please contact an attorney to obtain guidance on these matters.

21/04/2026

Acquisition of Portuguese Nationality by Descendants of Portuguese Citizens in Macau

Introduction
Under Portuguese law, descendants of Portuguese citizens—including those from Macau—may be eligible to acquire Portuguese nationality. Following the handover of Macau to China in 1999, many Macau residents retained ties to Portugal, allowing their descendants to claim Portuguese citizenship under specific conditions. This article examines the legal framework, eligibility criteria, and procedural steps for descendants of Portuguese citizens in Macau seeking Portuguese nationality.

Legal Basis for Portuguese Nationality Claims
The primary legislation governing nationality rights for Macau residents of Portuguese descent includes:

1. Portuguese Nationality Law (Lei da Nacionalidade, Law No. 37/81, as amended) – Establishes the general rules for acquiring Portuguese citizenship.

2. Decree-Law No. 322/82 – Regulates nationality rights for individuals born in former Portuguese territories, including Macau.

3. 1999 Transitional Provisions – After Macau’s handover, Portugal maintained special provisions for Macau residents with Portuguese ancestry.
Key Principles
• Jus Sanguinis (Right of Blood) – Portuguese nationality can be transmitted by descent.
• Original vs. Derived Nationality – Original nationality is acquired at birth, while derived nationality requires legal procedures.

For more details, please click to read on: https://ow.ly/R6Bx50VC58o

Please contact us to obtain guidance on these matters on +853 28331808 or email us [email protected]

20/04/2026

BN Lawyers Weekly Business Brief | Week of April 14 – 20, 2026

Macau:
• A new law, a new fund, and MOP 20 billion: Macau makes its move

Macau has put MOP 20 billion on the table – and for once, it has nothing to do with baccarat. The new investment fund signals a major shift toward the ‘1+4’ diversification strategy, targeting TCM, modern finance, high-tech, and MICE/culture/sports.

The GBA:
• Digital cooperation is a vital link for Greater Bay Area integration

China is at the forefront of a global digital transformation. Digital cooperation is seen as a vital link for the integration of the Greater Bay Area, an initiative to transform Hong Kong, Macau, and Guangdong.

• Data Protection - Are You Exposed Under China’s 2026 Personal Information Protection Campaigns?

China’s 2026 PIPL enforcement demands daily operational compliance. Foreign businesses must audit systems, vendors, and internal processes.

• Intellectual Property - Guangdong Explicitly Links Patent Pre-Examination With Patent Prosecution Highway Eligibility

As of April 14, 2026, Guangdong IP Protection Center allows pre-examination (free) to enable fast CNIPA allowance and then expedited PPH examination abroad.

Portuguese-Speaking Countries:

• Angola - Agreement with Macao Opens Door for Chinese Insurers to Enter Angola

On April 13, 2026, ARSEG (Angola) and AMCM (Macau) signed a cooperation agreement, enabling Chinese insurers to enter Angola’s growing insurance market.

• Brazil - Export-Import Bank of China Invests $600 Million in Bilateral Fund with Brazil

CEXIM (USD 600m) and BNDES (USD 400m) launched a USD 1 billion fund focusing on strategic development sectors. The fund is expected to become operational in 2026, focusing on strategic areas for economic development.

• Brazil - China-Brazil Co-operation Drives Production of Flex Hybrid Vehicles in Brazil

Chinese automakers to produce flex hybrid SUVs in Brazil, combining ethanol/petrol engines with Chinese EV tech.

• Brazil - Mixue Makes Its Debut in Brazil and Prepares First Factory Outside China

Mixue opens first São Paulo store and plans a local factory to make Brazil a South American hub.

• Brazil - Brazil and China Have Potential to Lead Global Green Corridor in Energy Transition

Complementary strengths in renewables and sustainable tech create major investment opportunities.

• Cape Verde Orders New Inter-Island Vessel from Chinese Consortium for 17 Million Euros

Enapor signed a €17m contract for a roll-on/roll-off vessel carrying 300 passengers and 60 light vehicles or 12 trucks.

• Portugal - China Returns to Leading Destination for Portuguese Pork Exports

In January 2026, China became the top non-EU destination for Portuguese pork exports, reversing Angola’s recent lead.

Please click for details:
https://ow.ly/3gyw50YMpmM

Legal Disclaimer
This publication is for general informational purposes only and does not constitute legal advice. Readers should seek professional legal counsel.

17/04/2026

In Macau, dissolving and liquidating a company involves specific steps to protect all stakeholders. Here’s a brief overview:

1. Dissolution of Companies

Common Reasons for Dissolution

1. Legal or Statutory Grounds: As specified by law or company rules.
2. Shareholders' Decision: Vote by shareholders.
3. Expiry: End of the company’s duration.
4. Inactivity: No activity for over 12 months or suspension for more than three years.
5. Objective Fulfillment: The company’s goal is completed or impossible.
6. Financial Issues: Net worth falls below half of the capital.
7. Bankruptcy: Company goes bankrupt.
8. Court Order: Court mandates dissolution.

Effects of Dissolution

Dissolution leads to liquidation. It takes effect once registered or when a court judgment is finalized.

2. After Dissolution

Administrative Duties

Administrators prepare an inventory, balance sheet, and profit and loss account within 60 days. If they won’t be liquidators, they hand over all documents and assets to the new liquidators.

If you would like to know more information about dissolution and liquidation of companies in Macau, please check here https://ow.ly/Qo6J50SAcGb

This article does not represent legal advice and cannot be construed as such. Please contact an attorney to obtain guidance on these matters.

16/04/2026

Invest in Mozambique via Macau: Your Gateway to 16 SADC Markets

On the occasion of the State Visit of the President of Mozambique to China (17 April 2026), BN Lawyers presents a comprehensive guide on how to use Macau as a strategic platform to invest in Mozambique and access the entire SADC region – with tax benefits, rules of origin advantages, and the US$1 billion China-Portuguese Speaking Countries Cooperation and Development Fund.

1. Macau’s Role: Economic Platform Between China and Portuguese-Speaking Countries
• Tax exemption on dividends from Mozambique companies
• Tax exemption on interest and income from debt securities issued in Macau
• Double Taxation Avoidance Agreements: Macau-China & Macau-Mozambique

2. Why Mozambique?
• Trade with China: US$1.6B exports (coal, timber) / US$3.1B imports (machinery, electronics, vehicles)
• Market access: duty-free access to SADC (Southern African Development Community)
• Commonwealth membership

3. SADC: Gateway to 16 Markets
• 16 member states, 253 million people, USD 563 billion GDP
• Strategic ports: Maputo (serving South Africa, Eswatini, Zimbabwe), Beira (Malawi, Zambia, Zimbabwe), Nacala (Malawi, Zambia)
• Three major transport corridors

Selected Member States & Key Industries:
South Africa (largest economy), DRC (mining, consumer goods), Tanzania (natural gas, agriculture), Zambia (copper), etc.

4. University Partnerships: Meeting the 35% Local Content Requirement. BN Lawyers partners with leading Mozambican universities to:
• Employ local graduates
• Establish local R&D and processing facilities
• Achieve regulatory compliance while creating social impact

5. Investment Structure: The Macau SPV Model
• Chinese Company → Macau SPV → Mozambique Operating Companies
• Macau SPV holds capital of Mozambique subsidiaries
• Financing via CPDFund or bilateral facility agreements
• Security: pledge of SPV’s shares in operating companies
• Maximises tax efficiency, legal certainty, and access to dedicated China-PSC funding

6. Macao Forum CPDFund (China-Portuguese Speaking Countries Cooperation and Development Fund) - USD 1 billion
• Launched 2013 by China Development Bank & Macao Industrial and Commercial Development Fund
• Managed by CADFund (headquartered in Macau since 2017)
• Priority sectors: infrastructure, energy, agriculture, technology
• Investment types: equity, quasi-equity, fund-of-funds

Selected investments:
• Mozambique Agricultural Park
• Angola power transmission & water supply equipment
• Brazil CSI PV plant, S**C São Simão hydroelectric project, CMP Paranaguá container terminal
• Cross-regional clean energy & ICBC debt securities for Portuguese-speaking African countries

BN Lawyers: Your Legal Partner for China-Mozambique Investment
Macau-based, specialising in bridging Lusophone world and Chinese market

Services: incorporation, investment structuring, IP protection, dispute resolution

✉️: Bruno Nunes: [email protected] 🌐: www.bnlawmacau.com

15/04/2026

Navigating Choice of Law in Macau Arbitration: Rules and Considerations

In the realm of arbitration, the choice of law rules plays a crucial role in determining the applicable legal framework for the substance of a dispute. Macau, as an international business hub, provides a specific set of rules governing the choice of law in arbitration agreements. This blog post explores the mechanisms and considerations involved in determining the applicable law, addressing mandatory laws, and outlining the rules governing the formation, validity, and legality of arbitration agreements.

For more details on this Arbitration Post 4 Choice of Law, please see here: https://maifile.cn/est/a2557036512483/pdf

This article does not represent legal advice and cannot be construed as such. Please contact an attorney to obtain guidance on these matters.

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